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2018 (4) TMI 719 - CESTAT NEW DELHIClandestine Removal - shortage of sponge iron - it appeared to Revenue that appellant surreptitiously procured the aforementioned quantity of sponge iron from AIPL without cover of valid Central Excise invoices and used the same for unaccounted production of ingots and thereafter removed the same clandestinely during the period September, 2010 to December 2010. Held that: - allegations are based on statement of Director of AIPL, statement of transporters, whole case is made out against the appellant. There is no documents recovered from AIPL wherein it is stated that goods were cleared to the appellants. Further in the course of inquiry at the end of appellant, no such corroboration of receipt of alleged sponge iron was found. Neither the Director of AIPL nor the transporters were examined in the adjudication proceedings, relating to the present case. There is no evidence worthwhile against the appellant except assumption and presumptions by the Revenue - demand is hit by the provision of section 9D of the Act - appeal allowed - decided in favor of appellant.
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